Tales of Two Cities - Unemployed Dickman

The government had taxed every part of our body except the penis. Why?

This is because:

70% of the time it is hanging around unemployed,

10% of the time it is pissed off,

10% of the time it is having hard times, and

the balance 10% of the time it is hiding in the hole.

On top of this, it has two dependents and

both of them are nuts!